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of <h1>Summary Assessment Under Section 64 of Bihar GST Act Requires Prior Approval to Protect Revenue Interests</h1> Section 64 of the Bihar Goods and Services Tax Act, 2017, allows a proper officer to conduct a summary assessment of a person's tax liability if there is evidence indicating such liability. This action requires prior permission from the Additional Commissioner or Joint Commissioner and is intended to protect revenue interests. If the taxable person is unidentifiable and the liability relates to goods supply, the person in charge of the goods is deemed liable. The assessed person can apply for order withdrawal within thirty days, or the Additional or Joint Commissioner may withdraw it if found erroneous, following procedures in sections 73 or 74.
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